Hidden Bibliographic Details
| Other authors / contributors: | Schenkelberg, Thomas J., author.
Gross, Virginia C., author.
Bureau of National Affairs (Arlington, Va.), issuing body.
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| Frequency: | Updated irregularly
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| Notes: | Authors: Thomas J. Schenkelberg and Virginia C. Gross,
Published in Washington, D.C., 2004-2007.
Published as Tax Management portfolio 880-2nd, -2015.
Includes bibliographical references.
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| Summary: | "... discusses in detail the distribution requirements imposed upon private foundations by [section] 4942. Section 4942, enacted by the Tax Reform Act of 1969 as part of a comprehensive effort to regulate private foundations, exacts an excise tax upon the failure of a private foundation to make "qualifying distributions" in the amounts required by the statute."
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| Other form: | Print version: Wilson, Elaine Waterhouse. Private foundations--distributions (section 4942). Arlington, VA : Tax Management Inc., [2015]- 9781633590762
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